74:32:02:02Fee assessment
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
calculation -- Form. The Department of Revenue and Regulation shall assess and collect the fee at the rate of two cents a gallon. The fee must be calculated on a form provided by the Department of Revenue and Regulation.
Source: 15 SDR 72, effective November 17, 1988; 23 SDR 220, effective June 25, 1997; 30 SDR 58, effective November 5, 2003.